The District’s Annual Comprehensive Financial Report includes financial statements that offer short and long-term financial information about its activities as well as management’s discussion and analysis of its financial performance during the year. 

FY 2022-23 Annual Comprehensive Financial Report (PDF)

FY 2021-22 Annual Comprehensive Financial Report (PDF)

FY 2020-21 Annual Comprehensive Financial Report (PDF)

FY 2019-20 Annual Comprehensive Financial Report (PDF)

The  District  has  defined  several  reserves  and  appropriate targets to guide long-term financial planning  and  strategic  decision  making  to  ensure  the  District  meets  the  highest  standards  of  care  for  operations,  while  avoiding  rate  fluctuations  or  “spiking”  to  meet  minimum  and  target  reserve requirements.

Policy 2150 Financial Reserves

Government Code (GC) Section 53891 requires that the financial transactions of each local agency be submitted to the State Controller’s Office (SCO) within seven months after the close of the fiscal year or within the time prescribed by the Controller, whichever is later. The report must contain underlying data from audited financial statements prepared in accordance with generally accepted accounting principles.

Please click here to view the data on the SCO website.

Government Code Section 53891 requires local agencies to submit the Government Compensation in California (GCC) report to the State Controller’s Office (SCO) each year. The GCC report was created by the SCO to enhance government transparency and provide a single statewide database that is accessible by anyone at any time

Please click here to view the information on the GCC website.

Section 53065.5 of the California Government Code requires special districts to disclose any reimbursements paid by the District within the immediately preceding fiscal year of at least $100 for each individual charge for services or product received. The definition of “individual charge” includes, but is not limited to, one meal, lodging for one day, transportation, or a registration fee paid to an employee or member of the governing body of the District. The disclosure requirement is fulfilled by including the reimbursement information in a document published and made available for public inspection at least annually. The District’s report in compliance with 53065.5 is available at the District’s office on request.